Search results

A distinction must be drawn between a dismissal on the one hand, and on the other a repudiation of a contract of employment as a result of a breach of a fundamental term of that contract. When such a repudiation has been accepted by the innocent party then a termination of employment takes place. Such termination does not constitute dismissal (see London v. James Laidlaw & Sons Ltd (1974) IRLR 136 and Gannon v. J. C. Firth (1976) IRLR 415 EAT).

During the past several decades, the rapid expansion of service industry and the automation of manufacturing operations have gradually changed the ratio between direct and indirect labour in favour of the latter and created the need for indirect work measurement and standards. Though a few indirect work measurement and standard systems exist, much still needs to be done to refine and promote indirect work measurement and control techniques. This article develops and applies a flexible procedure for setting indirect work standards. The procedure includes six steps: establishing an accurate information system for indirect manpower planning; defining appropriate allowances; developing effective methods for measuring various types of key tasks; generating a formal engineering report after indirect work standards are established; reviewing and updating indirect labour standards and their supporting data based on analysis of historical data; and setting up a point system and/or a statistical control system whenever possible.

The purpose of this paper is to consider the role of accounting in the construction and maintenance of political hegemony during Mao’s People’s Commune movement in China between 1958 and 1966. Drawing on concepts of ideological power and intellectual diffusion in political and civil society from Gramsci’s theory of hegemony, it analyses the process by which accounting intellectuals established a set of socialist accounting practices to meet the political challenges of the People’s Commune.

Gramsci’s theory is adopted to examine how the accounting systems of People’s Commune acted as a mechanism that reflected Mao’s political ideas.

This paper demonstrates that the accounting system that emerged during these socio-political movements served the ideological purpose of reinforcing Mao’s political ideology and his hegemonic leadership. Accounting functioned within the spheres of both political and civil society to facilitate a national collective will, and to construct behaviours that satisfied the political requirements of the People’s Commune.

This paper will contribute to the accounting history in China from 1958 to 1966.

The responsible politician for environment in Vorarlberg spoke at the Energy Gala in November 2002 in Bregenz and said: “It is necessary not only to discuss central regulations but to invest more in decentralised actions”. The communities are central players in this field because they can act in various ways: as authority, owner of buildings and as motivator for the people.

Two examples of strategies in Austria are introduced:

e5 - program for energy efficient communities (congruent to the European Energy Award)

This program supports communities with high ambitions on energy and sustainability. The program helps to give structure, tools and a quality insurance system, so that even smaller communities can act in a professional and efficient way. Additionally it is a labelling and awarding system, which is quite important because a lot of work in the communities happens voluntarily and it is important to give approval to these actors.

Energy point system in housing subsidies

In the federal state of Salzburg the energy point system is a subsidy system for energy-saving measures and the use of renewable energy in housing.

Quality points are given, depending on the energetic and ecological quality of a building. Every point increases the subvention that is granted by the government of the federal state Salzburg. Additional points exist, for example, for the use of biomass, solar energy and controlled living space ventilation. Using this simple system, the quality of sponsored housing was increased significantly and the use of renewable energies was successfully introduced into social housing. Today more than 80% of the residential buildings in Salzburg are heated by biomass and more than 60% of the buildings are using solar energy for hot water and heating.

This study develops an integrated theory about how Total Quality Management (TQM) based capabilities can be leveraged for Environmentally Responsible Manufacturing (ERM). It suggests that efforts should be coordinated to take advantage of the potential synergies between TQM and ERM. The means for capturing these synergies might be accomplished by using the Malcolm Baldrige National Quality Award (MBNQA) framework. The MBNQA framework was adapted to address environmental issues and it was shown that the framework can be used as a basis for an integrative definition of ERM. This adaptation of the MBNQA framework suggests that there is an environmental version of the MBNQA framework and that quality principles can be seamlessly integrated into the practice of managing environmental issues. However, an empirical examination of the linkage between TQM and ERM remains untested. The findings of this study provide an important foundation for accomplishing this goal.

The purpose of this paper is to examine the farmers’ income and to analyze the factors affecting the farmers’ income as well as rural life during the People’s Commune period.

The study’s data are drawn from unique account books of production team and a great deal of rural archives from the aspects of commune, production brigade and production team during the People’s Commune period.

The fate of the people’s commune is closely related to the income of its members. This study tries to explore the answers to “what determines members’ income” and “what influences their income,” which include the impact of the materialization on farmers’ income, the gender structure of the household labor force, the life cycle of the family and the population and so on. The main reason for farmers’ income differentiation is the difference in the demographic structure of the farmers, while the social system and traditional culture strengthen the role of this factor.

The biggest feature of the study is that it deeply explored the unique account books of production team from a micro-view, and studied the issue of People’s Commune from the level of farmers using the methods of historical textual research and mathematical analysis. This study is a supplement of the research on the family level which has long been lacked in the academic community.

In my training commentary in our November issue I suggested a basic information kit on worker participation. Since then a new survey, of major importance, has been published and should be added to the list.

With the implementation of economic reforms in the countryside the family is again becoming the basic unit of production, which decides what work to do and where, who should perform which tasks, and how income and profits should be spent. Socialist principles should ensure that benefits accrue to women from the economic reforms but they are also creating new problems. Following a general discussion of women's roles in the economy and the nature of the present reforms, the article gives detailed consideration to three areas of particular concern to women: obtaining education, relieving household chores, and restraining birth rates. The author suggests that the traditional preference for sons is a further factor working against women's interests.

The purpose of this paper is to investigate the long-term differences in household income and their causes in the people’s commune through a panel of micro-data.

The income mobility method (including static Gini mobility and dynamic income transition matrix) as well as the multinomial logit model) are employed in this paper.

Empirical results indicate that differences in household income were relatively low during the people’s commune period. In addition, both Gini mobility and income transition matrix analyses show that income mobility in the long term was faster than that in the short term, suggesting income mobility was beneficial for low-income earners in the long term, i.e., there was an pro-poorness. The major factor influencing household income was the structure of family population, not the quantity of labor input.

This paper is the first using income mobility method to study farmers’ income disparity and conducting factor decomposition on it in the people’s commune period. The micro-data on production team level applied in the paper is of high value, and the paper is helpful to understand the low efficiency of the people’s commune.

The purpose of this paper is to investigate how the basic problem of ingroup favoritism in a setting of high task interdependence is addressed through an intervention strategy combining different approaches.

This paper reports on evidence from extensive field-based case research. It focuses on the holistic description of a single high-performance logistics setting and discusses the distinct but interrelated managerial approaches against the backdrop of behavioral theory.

Most notably, the authors examine how culturally specific factors such as people’s social ingroup-outgroup categorization is reduced through a continual rotation of jobs. Work relationships are purposefully depersonalized and consequently socially reframed through reference to the corporate philosophy. Likewise, behaviors, roles and responsibilities are redefined based on a purposeful reinterpretation of the corporate philosophy. The authors evaluate these desired behaviors against the background of the perceptions of work group members and describe how these guide actual behaviors.

The insights of this study exemplify how adverse behavioral effects that may occur in some socio-cultural contexts may be avoided through the appropriate design of operations.

This study employs a holistic approach to provide valuable insights into both practitioners and academics in the field of OM to counteract detrimental behavioral effects in real-world operations.